原始凭证失真及解决办法探析

会计原始凭证是经济业务发生时填制和取得的，它是反映经济业务最基本的证据。因此，它的真实、合法、住确、完整决定着会计信息质量的好坏。原始凭证的失真必然会造成会计信息各个环节的失真，长远甚至会造成企业内容制度的瓦解，引发一系列的财务风险，从而影响企业的经营成果。文章揭示了原始凭证失真的现象及危害，深入剖析了原始凭证失真的原因，并提出了根治会计信息失真的对策。会计信息对现代企业的发展越来越受到有关部门的重视，但由于受到传统行为的影响和个体利益的驱动，当前一些企业会计信息失真现象比较严重，某种意义上与世贸组织对企业的发展要求很不相称，甚至损害着国家和人民的根本利益。为此，很有必要对原始凭证的失真、危害、成因及解决办法进行深入的探讨。

关键词：会计 原始凭证 失真

 目 录

1.导论··································2

2.原始凭证失真的现状····························2

3.造成原始凭证失真的原因·······················33.1是内控制度不健全、不落实······················33.2是财务人员履行职务责任心、原则性不强。··············33.3是个别单位领导法制观念淡薄，为了小集体利益，不顾损害国家利益，虚列支出套取资金或截留收入用于发放职工福利···············4

4.失真凭证的所带来的后果·······················4

4.1影响国家宏观经济调控及经济发展··················4

4.2损害公众利益····························4

4.3有损会计队伍自身形象························4

4.4影响企业经营管理者的科学决策····················5

5.解决办法······························55.1强化单位负责人的责任意识。····················5

5.2强化财务人员履行会计法的执业力度。················5

5.3强化监督查处力度。························6

6.结束语································7

7.致谢··································8

8.参考文献······························9